9
AN ACT concerning certified public
accountancy; civil fines; amending
10 K.S.A. 1997 Supp.
1-311 and repealing the existing section.
11
12 Be it enacted by the Legislature of the
State of Kansas:
13 New Section 1. (a) The state
board of accountancy, in addition to
14 any other penalty prescribed by chapter 1
of the Kansas Statutes Anno-
15 tated, may assess civil fines in an amount
not to exceed $5,000 for the
16 first violation and for each subsequent
violation, plus costs, including at-
17 torney fees, after proper notice and
opportunity to be heard, against any
18 person or entity for a violation of the
statutes, rules and regulations or
19 orders enforceable by the board. Notice and
hearing under this act shall
20 be conducted in accordance with the Kansas
administrative procedure
21 act. All costs assessed under this section
shall be remitted to the state
22 treasurer at least monthly and shall be
deposited in the state treasury and
23 credited to the board of accountancy fee
fund.
24 (b) In determining the amount
of penalty to be assessed pursuant to
25 this section, the board may consider the
following factors among others:
26 (1) Willfulness of the violation; (2)
repetitions of the violation; and (3)
27 magnitude of the risk of harm caused by the
violation.
28 Sec. 2. K.S.A. 1997 Supp.
1-311 is hereby amended to read as fol-
29 lows: 1-311. (a) The board may revoke or
suspend any certificate issued
30 under the laws of this state including a
Kansas certificate, or any regis-
31 tration granted under K.S.A. 1-308, and
amendments thereto, or may
32 revoke, suspend or refuse to renew any
permit issued under K.S.A. 1-310
33 and amendments thereto, may censure the
holder of any such permit,
34 limit the scope of practice of any permit
holder, and may impose an
35 administrative fine not exceeding
$1,000$5,000 plus costs, including at-
36 torney fees, for any one or
any combinationeach and every one of the
37 following causes:
38 (1) Fraud or deceit in
obtaining a Kansas certificate, in obtaining
39 registration with the board under any law
of this state, or in obtaining a
40 permit to practice as a certified public
accountant, or renewal thereof,
41 under K.S.A. 1-310 and amendments
thereto;
42 (2) dishonesty, fraud or
gross negligence in practice as a public ac-
43 countant;

HB 2620

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1 (3) violation of any of
the provisions of subpart (2)(B) of subsection
2 (b) of K.S.A. 1-302b or 1-316 and
amendments thereto;
3 (4) willful violation
of a rule of professional conduct promulgated by
4 the board under the authority granted
by K.S.A. 1-202, and amendments
5 thereto;
6 (5) conviction of a
felony under the laws of any state or of the United
7 States;
8 (6) conviction of any
crime, an essential element of which is dishon-
9 esty or fraud, under the laws of any
state or of the United States;
10 (7) cancellation, revocation,
suspension or refusal to renew the au-
11 thority to practice as a certified public
accountant or a public accountant
12 in any state or foreign country; or
13 (8) failure to comply with
the quality review program required by
14 K.S.A. 1-310, and amendments thereto.
15 (b) All administrative
proceedings pursuant to this section shall be
16 conducted in accordance with the provisions
of the Kansas administrative
17 procedure act and the act for judicial
review and civil enforcement of
18 agency actions.
19 Sec. 3. K.S.A. 1997 Supp.
1-311 is hereby repealed.
20 Sec. 4. This act shall take
effect and be in force from and after its
21 publication in the statute book.
22